1. Basics of GSTR-1
A. What is GSTR-1?
GSTR-1 is a monthly or quarterly return that should be filed by every registered dealer. It contains details of all outward supplies i.e sales.
B. When is GSTR-1 due?
The due dates for GSTR-1 are based on your turnover. Until March 2018 the due dates for the return has been notified.
Businesses with sales of up to Rs. 1.5 crore will file quarterly returns.
Other taxpayers with sales above Rs. 1.5 crore have to file monthly return.
For turnover upto Rs 1.5 cr
| Period (Quarterly) | Due dates |
| July- Sept | 10th Jan 2018 |
| Oct- Dec | 15th Feb 2018 |
| Jan- Mar | 30th April 2018 |
For turnover of more than Rs 1.5 cr
| Period | Dates |
| July to Nov 2017 | 10th Jan 2018 |
| Dec 2017 | 10th Feb 2018 |
| Jan 2018 | 10th Mar 2018 |
| Feb 2018 | 10th Apr 2018 |
| March 2018 | 10th May 2018 |
C. Who should file GSTR-1?
Every registered person is required to file GSTR-1 irrespective of whether there are any transactions during the month or not.
The following registered persons are exempt from filing the return:
- Input Service Distributors
- Composition Dealers
- Suppliers of online information and database access or retrieval services (OIDAR), who have to pay tax themselves (as per Section 14 of the IGST Act)
- Non-resident taxable person
- Taxpayer liable to collect TCS
- Taxpayer liable to deduct TDS
D. How to revise GSTR-1?
Return once filed cannot be revised. Any mistake made in the return can be rectified in the next periods (month/quarter) return. It means that if a mistake is made in September GSTR-1, rectification for the same can be made in October’s GSTR-1.
E. Late Fees and Penalty
Late Fees for not filing GSTR-1 is Rs. 200 per day of delay (Rs. 100 as per CGST Act and Rs. 100 as per SGST Act. The late fees will be charged from the date after the due date.
Latest Update: The late fees have been reduced to Rs. 50 per day and Rs 20 per day (for nil return)
2. General queries on GSTR-1
A. Should I file GSTR-1 even if there are no sales in a month?
Yes, filing GSTR 1 is mandatory. If your total sales for a year is less than Rs 1.5 crore you need to file the return on a quarterly basis
B. Can I upload invoice only while filing the return?
You can upload invoices anytime. It is highly advised that you upload invoices at regular intervals during the month to avoid bulk upload at the time of filing return. This is because bulk upload takes a lot of time.
C. Can I change a bill uploaded on GST?
After uploading bills you can make changes multiple times. There is no restriction on changing invoices after uploading them. But you can change an invoice only before submitting a return. Once submitted the numbers are frozen.
D. Should I file GSTR-1 even after filing GSTR-3B?
GSTR-3B is a simple return to be filed by traders on a monthly basis only till March 2018. You still need to file the return on a monthly or a quarterly basis.
E. I have opted for composition scheme. Should I file GSTR-1?
GSTR-1 should not be filed by you. GSTR-4 on a quarterly basis has to be filed by a taxpayer opting for composition scheme.
F. Should I make GST payment after filing GSTR-1?
GSTR-1 is a return where details of sales are filed with the government. No tax has to be paid after filing this return. The tax has to be paid at the time of filing GSTR-3B (until March 2018).
G. I filed GSTR-1 for July 2017. My annual sales are below Rs. 1.5 lakh. Should I file a quarterly or monthly return?
You need to file a quarterly return. Also since July return is already filed you should omit July sales from your return.
H. Can amendments be made to details already filed in GSTR-1? If yes, then what will be the filing period to make amendments?
Yes, you can make amendments to an already filed GSTR-1 of a particular tax period by declaring the amended details in the return
For example: Mr. X of Kerala has sold goods to Mr. Y of Karnataka for INR 1,00,000 on 30th August 2017 and declared in the GSTR-1 of August 2017.
Now he realised that he made a mistake in the date of invoice, so he can make an amended invoice with correct invoice date i.e. 16th August 2017
This amended invoice can be shown in the GSTR 1 of September 2017
I. What should the ‘Revised date’ be in the amended invoice?
The ‘Revised date’ to be mentioned in an amended invoice must be not later than the last date of the original invoice tax period.
For example, if an original invoice dated 12/07/2017 is being amended in August then the revised invoice date cannot be later than 31/07/2017
J. What are the amendments not admissible or not allowed?
Following details cannot be amended at Invoice level :
1. The Customer GSTIN
2. Changing a tax invoice into bill of supply
3. Following with respect to Export Invoices cannot be amended:
a) Shipping Bill Date/Bill of Export Date
b) Type of Export- With/Without payment
4. Following with respect to Credit Debit Notes cannot be amended:
a) Receiver/Customer GSTIN.
Note: However you may amend & link any other invoice for the same
GSTIN.
b) Place of Supply
c) Reverse charge applicable
Reason: Since the above details are based on the original Invoice which it
Is linked to, Hence these details must match with the details of the linked
Invoice.
5. If the receiver of goods has taken action on the invoices i.e. accepted or
modified and the supplier accepts such modifications in GSTR-1A, he will not be allowed to amend those invoices. The reason is that those invoices will automatically get reflected in the GSTR-1 of the supplier in the month of such acceptance under the relevant amendments table.
Following details cannot be amended at summary level
- Nil Rated
- HSN summary of Outward supplies
- Cannot add a new place of supply
Note: However, you can replace the existing place of supply with another place of supply with some limitations. Refer the examples given below
